Legislative updates

Royal Decree Law 3/2025, approved on 1 April, extends and extends tax deductions for the purchase of electric vehicles and the installation of charging points. With retroactive effect from January, the MOVES III programme reinforces the commitment to sustainable mobility and the objectives of the PNIEC.

Royal Decree 254/2025 extends the deadline for entrepreneurs and professionals to adapt their IT systems to the requirements of the new electronic invoicing regulations. This measure seeks to facilitate progressive compliance with the obligations.

Organic Law 1/2025, published on 3 January 2025, introduces reforms to improve the efficiency of the public justice system. The main changes include the creation of the Courts of Instance, which replace the unipersonal courts with a collegiate structure, and the mandatory use of appropriate means of dispute resolution (ADR), such as mediation, prior to the initiation of judicial proceedings in civil and commercial matters. These measures aim to streamline the resolution of disputes and reduce the burden on the courts.

Royal Decree-Law 7/2024 of 11 November adopting urgent measures to promote the immediate response, reconstruction and relaunch plan to deal with the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between 28 October and 4 November 2024.

The BOE of 6 November has published the Royal Decree Law 6/2024, which comes into force on 7 November 2024. This decree includes several fiscal measures aimed at municipalities affected by the DANA that took place between 28 October and 4 November 2024.

Minimum Interprofessional Wage by 2024

Publication of Royal Decree 142/2024, of 6 February, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, on withholdings and advance payments.

Royal Decree 11/71/2023 of 27 December.

Publication of OrderHFP/1359/2023, of 19 December, by which the objective assessment method of Personal Income Tax and the special simplified system of Value Added Tax are developed for the year 2024.

Royal Decree 1007/2023: Approval of the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.

Starting January 1, 2024, all companies will be required to register interns with Social Security, regardless of whether they are engaged in paid internships or not.

Royal Decree 608/2023, of July 11th.

The Ministerial Order that defines the criteria for assessing which companies can qualify for the benefits and specialties described in Law 28/2022, of December 21st, has been approved.

On September 1st, the new job contract subsidies outlined in Royal Decree-Law 1/2023, of January 10th, on urgent measures regarding labor contract incentives, come into effect.

The Royal Decree 608/2023, of July 11th, will enable companies to request measures for reducing working hours and suspending employment contracts. It also introduces significant changes in the regulations for collective dismissals.